MD HB2 | 2022 | Regular Session
Status
Completed Legislative Action
Sponsorship: Partisan Bill (Democrat 1)
Status: Passed on April 1 2022 - 100% progression
Action: 2022-04-01 - Approved by the Governor - Chapter 6
Text: Latest bill text (Chaptered) [PDF]
Sponsorship: Partisan Bill (Democrat 1)
Status: Passed on April 1 2022 - 100% progression
Action: 2022-04-01 - Approved by the Governor - Chapter 6
Text: Latest bill text (Chaptered) [PDF]
Summary
Allowing employers that claim the federal work opportunity credit to claim a credit against the State income tax for certain wages paid to individuals with barriers to employment; allowing certain tax-exempt organizations to claim the credit under certain circumstances; altering the calculation of a certain subtraction modification for certain salary and wages paid to certain individuals; requiring the Department of Legislative Services to prepare a tax credit evaluation of the credit on or before December 31, 2028; etc.
Title
Income Tax – Work Opportunity Tax Credit
Sponsors
Roll Calls
2022-03-31 - Senate - Third Reading Passed (Y: 47 N: 0 NV: 0 Abs: 0) [PASS]
2022-03-04 - House - Third Reading Passed (Y: 128 N: 0 NV: 2 Abs: 11) [PASS]
2022-03-04 - House - Third Reading Passed (Y: 128 N: 0 NV: 2 Abs: 11) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2022-04-01 | House | Approved by the Governor - Chapter 6 |
| 2022-03-31 | House | Returned Passed |
| 2022-03-31 | Senate | Third Reading Passed (47-0) |
| 2022-03-28 | Senate | Second Reading Passed |
| 2022-03-28 | Senate | Favorable Adopted |
| 2022-03-28 | Senate | Favorable Report by Budget and Taxation |
| 2022-03-07 | Senate | Referred Budget and Taxation |
| 2022-03-04 | House | Third Reading Passed (128-0) |
| 2022-03-02 | House | Second Reading Passed with Amendments |
| 2022-03-01 | House | Motion Special Order until 3/2 (Delegate Shoemaker) Adopted |
| 2022-03-01 | House | Favorable with Amendments {343221/1 Adopted |
| 2022-02-28 | House | Favorable with Amendments Report by Ways and Means |
| 2022-01-07 | House | Hearing 1/26 at 1:00 p.m. |
| 2022-01-12 | House | First Reading Ways and Means |
| 2021-09-28 | House | Pre-filed |
Same As/Similar To
SB598 (Crossfiled) 2022-04-01 - Approved by the Governor - Chapter 5
Subjects
Income Tax
Legislative Services, Department of
Nonprofit Organizations
Reports
Salaries and Compensation
Sunset
Tax Credits
Taxes - Income
Work, Labor, and Employment
Legislative Services, Department of
Nonprofit Organizations
Reports
Salaries and Compensation
Sunset
Tax Credits
Taxes - Income
Work, Labor, and Employment
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| Tax - General | 10 | 754 | (n/a) | See Bill Text |
